The materials in our Resources section are for informational purposes only, without any representation that they are accurate or complete. These publications do not constitute legal advice and do not create an attorney-client relationship between the reader and any other person, nor are they an offer to create such a relationship. These publications are current as of the date written, but laws change over time and vary from state to state. As a result, the information presented here may not be timely and/or appropriate for any state not specifically addressed in a publication. Consult an attorney if you have questions regarding the content of any publication.

On Wednesday, Congress passed The Paycheck Protection Program (“PPP”) Flexibility Act and the President is expected to sign it. The PPP Flexibility Act gives more time and flexibility to businesses, including nonprofits, that receive forgivable loans through the PPP. For more information, see THIS ARTICLE.

Maybe. The Occupational Safety and Health Administration (OSHA) has issued new guidance regarding when employers are required to report cases of COVID-19 in the workplace. If you have an employee who tests positive for COVID-19 and you have any reason to believe the illness may have been contracted at work, please see this link for some information about the new OSHA guidance and contact your PBPA attorney for assistance.

In Georgia, the Department of Labor requires that a Separation Notice be provide to any employee who leaves employment, regardless of the reason. The Georgia Department of Labor updated the Separation Notice form effective July 1, 2019. Use this link to download the new form. Please contact your PBPA attorney if you have any questions about the departure of an employee or this Separation Notice form.

Does your nonprofit make online sales to customers in other states? Until recently, states were not able to require out-of-state retailers to collect and remit sales tax solely for online sales. This article reviews recent changes in the law that permit states, within certain limits, to require out-of-state retailers to collect and remit sales tax for online sales.

As a general rule, a donation to a §501(c)(3) nonprofit charitable organization may be tax-deductible, while a gift to an individual is not. Donors and §501(c)(3) nonprofit organizations cannot take advantage of this rule by passing payments from donors, through the §501(c)(3) nonprofit organization to specific individuals. An organization which participates in this type of transfer — called a pass-through payment — on a regular and ongoing basis is at risk of losing its §501(c)(3) tax-exempt status.

Learn more about how money for specific causes may or may not be considered tax-deductible donations in this article.

Your in-person programming does not work in the current COVID-19 paradigm, but the needs in the community are now greater than ever before. Have you recently pivoted to respond to the new needs of your clients during COVID-19? Maybe instead of tutoring children, you are delivering meals to their homes or you have expanded from an in-person food pantry to food delivery. As you shift to this new programming, take a moment to consider best practices, minimizing risk and other considerations covered in this article.

What worksite obligations and potential risks should nonprofits be aware of in the “new normal”? Join us in a conversation with Micah Dickie, Associate at Fisher Phillips, as we talk about some of the most common concerns Georgia nonprofits might have as employees return to the worksite.

Your organization’s revenue is down, workforce is changing, and facilities are underutilized. What can a nonprofit do? What MUST it do? As your organization considers its options as an entity and a steward, there are several possibilities out there. In this 3-part webcast series, our speakers will:

identify the questions your nonprofit should ask during these difficult times,

provide guidance for your organization on partnership options and processes,

share information on how so set yourself up in the best position if closure is unavoidable,

Revised on May 27
On Friday, May 15, 2020, the SBA released its Paycheck Protection Program (“PPP”) Loan Forgiveness Application and detailed instructions that must be completed by borrowers and submitted to their lenders in order to obtain forgiveness. The Application provides greater clarity about what payments can be forgiven, provides more flexibility regarding costs, and reduces borrower compliance requirements, simplifying the process for borrowers. The SBA also announced that it will soon issue regulations and guidance to further assist borrowers as they complete their Applications and to provide lenders with guidance on their forgiveness responsibilities. This article covering the application provides changes to and further information on PBPA’s Loan Forgiveness article.

Many organizations have halted in-person operations, stopped using volunteers, and changed the way they are providing services to clients during the COVID-19 pandemic. This article will summarize some of the things nonprofits should start to consider as the shelter-in-place requirements are loosened and nonprofits consider whether to re-engage in person with clients and volunteers. Please be aware that this article is not intended to induce any organization to re-open facilities or invite clients or volunteers to enter before it is safe or feasible to do so, but is intended to help you to start thinking about those items that need to be considered before and when you do re-open.